CIA Annual Meeting LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions Janice Laird, FSA, FCIA Director Actuarial Division Registered Plans Directorate Canada Revenue Agency June 28, 2005 LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions Recurring issues and problems: - Designated Plans - PA & PSPA - Assumptions - Benefit level - Ineligible service - Transfers - Miscellaneous LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions Designated Plans - Regulation 8515 contribution limit - Solvency deficiency funding LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions PAs and PSPAs - Improper calculation and reporting - Qualifying transfers LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions Assumptions - AIW prior to the year of valuation - 8515(5)(b) LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions Benefit level - Indexed compensation - DB limit for a 1980 Controlling Shareholder - Early retirement reduction - “Greater of” benefit - Self-insured MP plan LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions Ineligible service - Buy back of post-reform service - Crediting of service from prior RPP - Ineligible pre-reform service LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions Transfers - Commuted value - Prescribed amount LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions Miscellaneous - Surplus retention limit - Contingency reserves - Apportionment between employers - Contributions pursuant to collective bargaining agreement LOOKING BACK…focused on the future
CIA Annual Meeting Session 2302 - Professional Conduct Issues in Pensions RPD – Contact Information Our Web site http: //www. cra-arc. gc. ca/tax/registered/ Actuarial Division Janice Laird (613) 990 -9267 Vincent Cauchon (613) 990 -8430 Terry Krowchuk (613) 990 -8092 Shanour Remtoulah (613) 990 -8088 LOOKING BACK…focused on the future
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